Honduras Tightens Tax Exoneration Controls

Published on May 28, 2025

Valeria Osorio, Associate at ARIAS Honduras and expert in Tax Law, presents this article on the new SEFIN regulation, which establishes mechanisms to control and verify the proper use of tax exonerations in Honduras. The regulation aims to sanction abuses, strengthen oversight, and ensure that tax privileges generate a positive impact for the country.

The Government of the Republic of Honduras, through the Secretariat of State in the Office of Finance (SEFIN), published in La Gaceta the new Regulations Containing the Procedures for Control, Verification and Verification of Exonerations, by means of Agreement No. 143-2025. This legal instrument establishes the necessary administrative mechanisms to control the proper use of the tax privileges granted to companies and individuals.

Main Objectives of the Regulation
The new regulation aims to establish a clear legal framework to:
  • Verify that the beneficiaries of exonerations comply with the economic and social commitments that justified such benefits.
  • Control and validate the correct registration in the Registry of Exempted Persons and exempt transactions through digital platforms such as PAMEH.
  • Sanction abuses and irregularities committed under the protection of tax exonerations.
Scope and Application
The regulation has national application and affects all natural or legal persons benefiting from exonerations, whether under general or special laws. The General Directorate of Tax Exonerations and Customs Franchises (DGEFFA) is the unit responsible for executing the verification processes, with the support of the Revenue Administration Service (SAR) and the Customs Administration of Honduras (AAH).

Stages of the Procedure
The procedures may be individual or joint, and are developed in several stages:
  1. Notification of initiation to the verified subject.
  2. Request for information and technical collaboration with the SAR or the AAH.
  3. Documentary and physical review, including visits to establishments.
  4. Minutes of findings and opening of evidentiary and allegation periods.
  5. Issuance of technical and legal opinions.
  6. Final resolution, which may entail the cancellation of the tax benefit.

Sanctions and Consequences
The regulations contemplate sanctions for non-compliance with commitments, false information, improper use of exemptions and resistance to procedures. The resolutions may include the cancellation of the benefit, suspension of electronic mechanisms, collection of omitted taxes, and even referral to the Public Prosecutor's Office.

Expected Impact
With this regulation, the government seeks to reduce the "fiscal hole” generated by unjustified exemptions, improve tax collection, and ensure that tax privileges translate into real benefits for the country, such as the generation of jobs and foreign currency.



The information provided by ARIAS® is presented for informational purposes only. This information is not legal advice and is not intended to create, and does not constitute, an attorney-client relationship. Readers should not act upon this information without seeking advice from professional advisers.